Browse Articles Audit Articles


08 June 2017 at 11:33

Demonetization - Additional audit procedures

  POSTED BY CA Amrita Chattopadhyay

The objective of demonetization is to prevent the funding of terrorism as well as to crack down on black money in the country.

  5 comments |   1435 Views


29 May 2017 at 11:12

An overview : Internal Financial Controls

  POSTED BY Shreya Garg

IFCs made easy

  2 comments |   856 Views


04 May 2017 at 11:07

Auditor's/ Management perspective - Equity Investments per Ind AS

  POSTED BY CA Anuj Agrawal

After the applicability of Ind-As in India the situation specific to the treatment of Equity Investments will be different and it will eventually change the who

  2 comments |   777 Views


04 May 2017 at 11:07

Critical issue - Removal of auditor

  POSTED BY CS Divesh Goyal

The procedure for removal of auditors is given in sub-section (1) of Section 140 of the Act.

  5 comments |   2258 Views


02 May 2017 at 10:52

Analysis on branch auditor

  POSTED BY CS Divesh Goyal

Interpretation/ procedure for appointment of branch auditor or audit of branch under Companies Act, 2013

  2 comments |   1170 Views


29 April 2017 at 12:05

Breach of Covenants of a Loan - 'Classification change' under Ind AS

  POSTED BY CA Anuj Agrawal

Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per

  2 comments |   1396 Views


24 April 2017 at 11:10

Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS

  POSTED BY CA Anuj Agrawal

In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o

  0 comments |   1205 Views


18 April 2017 at 11:20

Whether non ratification of statutory auditor is removal of statutory auditor

  POSTED BY CS Divesh Goyal

Whether non ratification of statutory auditor is removal of statutory auditor

  7 comments |   1636 Views


18 April 2017 at 11:18

Requirement of Consolidated Financial Statements - Companies Act Vs. Ind AS

  POSTED BY CA Anuj Agrawal

In today's globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other for

  0 comments |   343 Views


01 April 2017 at 13:06

GST Simplified - Levy, Supply & Rates

  POSTED BY CA Nikhil Jhanwar

Series#2 explains aspects of Levy, Rates & Supply under GST.

  5 comments |   2650 Views


30 March 2017 at 10:58

Statutory bank branch audit plan

  POSTED BY CA. Sangam Kumar Aggarwal

Statutory Bank branch audit plan for CA

  4 comments |   2386 Views


29 March 2017 at 10:51

Points to be noted while doing statutory bank branch audit

  POSTED BY CA. Sangam Kumar Aggarwal

Statutory bank branch audit tips and its details document for checking details for audit purpose. Along with statutory audit of bank auditor submit LFAR

  4 comments |   7998 Views


28 March 2017 at 10:59

Contingent Assets - Different way of recognition by Ind-AS

  POSTED BY CA Anuj Agrawal

There are many transactions/ events that are being taken place where an outcome of the resources are uncertain and no virtual expectations can be defined. This

  2 comments |   722 Views


21 March 2017 at 11:00

Foreign Currency Borrowings - 'Exchange Loss Capitalization' - Ind-As/ IFRS

  POSTED BY CA Anuj Agrawal

This article is based on some queries received from some of our readers who actually encountered some practical gaps while dealing with exchange loss

  1 comments |   958 Views


02 March 2017 at 11:43

Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview

  POSTED BY P.R. Sethuraman

Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview

  0 comments |   2481 Views


23 February 2017 at 10:58

Critical issue of removal of auditor

  POSTED BY CS Divesh Goyal

Critical issue of removal of auditor

  0 comments |   710 Views


23 February 2017 at 10:58

Audit Certificate of Innocence of all concerned!!

  POSTED BY CA Pradeep Garg

Audits under various business laws in India

  0 comments |   630 Views


22 February 2017 at 12:25

System Control Audit

  POSTED BY CA Diwakar Jha

Information Systems have become an integral part of our day-to-day life.

  0 comments |   1050 Views


20 February 2017 at 10:56

Forensic Audit

  POSTED BY CA Diwakar Jha

The article throws light on Forensic Audit

  1 comments |   1521 Views


20 February 2017 at 10:56

Companies (Auditor's Report) Order, 2016

  POSTED BY CA Diwakar Jha

Section 143(11) of the Companies Act, 2013 (the Act) requires that auditor��s report of specified class of companies should include a statement on the prescribed matters.

  1 comments |   1034 Views








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